Contemporary Auditing: Real Issues and Cases

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Author: Michael C. Knapp

ISBN-10: 0538466790

ISBN-13: 9780538466790

Category: Auditing

Knapp's CONTEMPORARY AUDITING: REAL ISSUES AND CASES, Eighth Edition, uses real-world cases to acquaint you with the work environment of auditors. It also helps you recognize the red flags that often accompany problem audits. This new edition offers exciting new cases that cover the massive economic crisis that the U.S. and global economies have recently faced. In addition, new cases have been added to the "International Cases" section, examining auditing challenges in Australia, China,...

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Stressing the human aspects of auditing, this text presents dozens of examples of real audits, with cases divided into thematic sections including comprehensive auditing cases, audits of high-risk accounts, internal control issues, ethical responsibilities of accountants and of independent auditors, professional roles, professional issues, and classic litigation cases. Updated with 13 new cases, this text is suitable as a supplemental undergraduate text or as the primary text in a graduate level seminar. Annotation c. Book News, Inc., Portland, OR

Section 1Comprehensive Cases1Case 1.1Mattel, Inc.3Case 1.2ESM Government Securities, Inc.15Case 1.3United States Surgical Corporation29Case 1.4ZZZZ Best Company, Inc.41Case 1.5Lincoln Savings and Loan Association57Case 1.6Crazy Eddie, Inc.71Case 1.7Penn Square Bank83Case 1.8Star Technologies, Inc.93Case 1.9The Fund of Funds, Ltd.105Case 1.10Amre, Inc.119Case 1.11General Technologies Group Ltd.129Case 1.12Regina Company139Section 2Audits of High-Risk Accounts147Case 2.1Doughtie's Foods, Inc.149Case 2.2Flight Transportation Corporation153Case 2.3J.B. Hanauer & Co.159Case 2.4Berkshire Hathaway, Inc.165Case 2.5IFG Leasing169Case 2.6Giant Stores Corporation179Case 2.7CapitalBanc Corporation187Section 3Internal Control Issues191Case 3.1The Trolley Dodgers193Case 3.2Howard Street Jewelers, Inc.195Case 3.3E.F. Hutton & Company, Inc.199Case 3.4Saks Fifth Avenue209Case 3.5Triton Energy Ltd.215Case 3.6Goodner Brothers, Inc.225Case 3.7Troberg Stores235Section 4Ethical Responsibilities of Accountants243Case 4.1Creve Couer Pizza, Inc.245Case 4.2Laurel Valley Estates249Case 4.3Suzette Washington, Accounting Major253Case 4.4Rocky Mount Undergarment Company, Inc.255Case 4.5Oak Industries, Inc.259Case 4.6F&C International, Inc.265Case 4.7Accuhealth, Inc.271Section 5Ethical Responsibilities of Independent Auditors277Case 5.1Cardillo Travel Systems, Inc.279Case 5.2The PTL Club285Case 5.3Phillips Petroleum Company289Case 5.4Mariner Corporation293Case 5.5Koger Properties, Inc.297Case 5.6American Fuel & Supply Company, Inc.301Case 5.7Mallon Resources Corporation305Section 6Professional Roles311Case 6.1Leigh Ann Walker, Staff Accountant313Case 6.2Bill DeBurger, In-Charge Accountant317Case 6.3Sarah Russell, Staff Accountant321Case 6.4Tommy O'Connell, Audit Senior325Case 6.5Avis Love, Staff Accountant331Case 6.6Charles Tollison, Audit Manager335Section 7Professional Issues339Case 7.1Hopkins v. Price Waterhouse341Case 7.2When Auditors Become Lobbyists351Case 7.3Maurice Stans, CPA361Case 7.4Scott Fane, CPA365Case 7.5Barringer Resources, Inc.371Case 7.6National Medical Transportation Network379Case 7.7Stephen Gray, CPA387Section 8Classic Litigation Cases393Case 8.1Fred Stern & Company, Inc. (Ultramares Corporation v. Touche et al.)395Case 8.2BarChris Construction Corporation403Case 8.31136 Tenants Corporation411Case 8.4Yale Express System, Inc.415Case 8.5First Securities Company of Chicago (Ernst & Ernst v. Hochfelder et al.)423Case 8.6Equity Funding Corporation of America431Case 8.7National Student Marketing Corporation437Index453

\ From the Publisher"Thank you for the great casebook. I have used this for over 10 years in my graduate cases with great success."\ "Students' participation is noticeable when the case touches a conflict between personal and professional issue."\ "My experience with the Knapp casebook has been incredibly positive. The cases are so well written that I have never had a complaint about the readability of the cases. I have often custom published a casebook with just the cases that I plan to use and that has always been a very easy process."\ \ \